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1. The part of the judgment of the court of first instance against the defendant shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.
Reasons
1. The following facts are either in dispute between the parties or in accordance with the purport of Gap evidence 1 and Eul evidence 1 to 4 (including the branch numbers where no special indication is made; hereinafter the same shall apply) and the whole pleadings, and there is no counter-proof.
(1) On March 1, 200, the Plaintiff: (a) on March 1, 200, in Busan Metropolitan City B, registered its business by designating the trade name “C” and the type of business as “lock restaurant”; and (b) the restaurant operated by the Plaintiff (hereinafter “instant restaurant”) is a restaurant designated by D Co., Ltd. (hereinafter “D”) to provide meals to bus drivers.
B. The Defendant’s imposition disposition of value-added tax, etc. (1) from 2012 to 2014, the Plaintiff filed a return on value-added tax and global income tax on the total amount of KRW 693,250,409 on the supply value of food services supplied to bus drivers. (2) The Defendant from July 26, 2016 to 2016.
8. 1. By January, it confirmed the site of the instant restaurant, and determined that the Plaintiff omitted the return and payment of value-added tax and global income tax, even though the Plaintiff supplied food services to bus drivers.
3) Accordingly, the Defendant, on September 1, 2016, notified the Plaintiff of the correction of the total amount of value-added tax of KRW 97,402,720, and [Attachment 2] as shown in the following [Attachment 1] (hereinafter collectively referred to as the “instant disposition”).
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